Property Tax Fee-In-Lieu (Mississippi)

From Open Energy Information

Last modified on February 12, 2015.

EZFeed Policy

Place Mississippi

Applies to States or Provinces Mississippi
Name Property Tax Fee-In-Lieu (Mississippi)
Policy Category Financial Incentive
Policy Type Property Tax Incentive
Affected Technologies Biomass/Biogas, Coal with CCS, Concentrating Solar Power, Energy Storage, Fuel Cells, Geothermal Electric, Hydroelectric, Hydroelectric (Small), Natural Gas, Nuclear, Solar Photovoltaics, Tidal Energy, Wave Energy, Wind energy
Active Policy Yes
Implementing Sector State/Province

Program Administrator Mississippi Department of Revenue
Primary Website
Applicable Jurisdiction Statewide but must be approved at municipal level

Last Review 2014-09-15

Information Source


The Property Tax Fee-In-Lieu allows for new or expansion projects in the state that have a private capital investment in excess of $100,000,000, a negotiated fee can be set that is paid in place of the standard property tax levy. This incentive is provided to encourage development with local communities and must be agreed to by the local board of supervisors and municipal authorities prior to being awarded. This negotiated fee may be awarded for up to 10 years, but cannot be less than one third of the property tax levy, including the property taxes assessed for school districts.

Policy Contact

Department Mississippi Department of Revenue
Division Department of Revenue
Address P.O Box 1033, Jackson, MS, 39215 (mailing address)
Address 2 1577 Springridge Rd., Raymond, MS 39154 (physical address)

Phone 601-923-7700
Fax 601-923-7714
Email N/A

Authorities (Please contact the if there are any file problems.)

Authority 1: Mississippi Department Of Revenue